charitable purpose

charitable purpose
Term as used for purpose of tax exemption has as its common element the accomplishment of objectives which are beneficial to community or area, and usually recognized charitable purposes, not otherwise limited by statute, are generally classified as: relief of poverty; advancement of education; advancement of religion; protection of health; governmental or municipal purposes; and other varied purposes the accomplishment of which is beneficial to community. Bank of Carthage v. U. S., D.C.Mo., 304 F.Supp. 77, 80.
A gift is for charitable purposes if it is for religious, scientific, charitable, literary, or educational purposes under tax law. I.R.C. No. 170(c)(4). These purposes are also required for a trust to qualify as a charitable trust.

Black's law dictionary. . 1990.

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